Opinion
October 2, 1958.
November 25, 1958.
Taxation — Municipalities — Pittsburgh — Ordinance — Real estate transfer tax — Exemptions — Public authority — Insurance Commissioner — Statutory liquidator.
The Insurance Commissioner of the Commonwealth of Pennsylvania acting as a statutory liquidator of an insolvent insurance company is not a "public authority" within the meaning of the ordinance of the City of Pittsburgh which excludes "public authorities"; and hence a transfer of real estate made by him as the statutory liquidator is not excluded from taxation under that ordinance imposing a real estate transfer tax.
Before JONES, C. J., BELL, MUSMANNO, JONES and COHEN, JJ.
Appeal, No. 91, March T., 1958, from judgment of Court of Common Pleas of Allegheny County, Oct. T., 1957, No. 2553, in case of City of Pittsburgh et al. v. Francis R. Smith, Insurance Commissioner. Judgment affirmed.
Assumpsit on case stated.
Judgment entered for plaintiff in the amount of $6500, opinion by THOMPSON, J. Defendant appealed.
Joseph S.D. Christof, with him Artemas C. Leslie, and McCloskey, Best Leslie, for appellant.
Marcus Aaron, II, Assistant City Solicitor, with him J. Frank McKenna, Jr., City Solicitor, for appellee.
The Insurance Commissioner of the Commonwealth of Pennsylvania acting as a statutory liquidator of an insolvent insurance company is not a "public authority" within the meaning of the ordinance of the City of Pittsburgh which excludes "public authorities"; and hence a transfer of real estate made by him as the statutory liquidator is not excluded from taxation under that ordinance imposing a real estate transfer tax.
Affirmed.